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I-3 - Taxation Act

Section 750
Disposition versions

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750. The tax payable under this Part by an individual on the individual’s taxable income for a taxation year is equal to the aggregate of
(a)  14% of the lesser of $49,275 and the individual’s taxable income for that year;
(b)  19% of the amount by which the lesser of $98,540 and the individual’s taxable income for that year exceeds $49,275;
(c)  24% of the amount by which the lesser of $119,910 and the individual’s taxable income for that year exceeds $98,540; and
(d)  25.75% of the amount by which the individual’s taxable income for that year exceeds $119,910.
1972, c. 23, s. 563; 1975, c. 22, s. 209; 1978, c. 26, s. 134; 1986, c. 15, s. 113; 1986, c. 72, s. 10; 1989, c. 5, s. 102; 1997, c. 85, s. 118; 2001, c. 51, s. 46; 2004, c. 21, s. 189; 2005, c. 1, s. 145; 2009, c. 5, s. 258; 2015, c. 21, s. 269; 2017, c. 29, s. 118; 2023, c. 19, s. 48.
750. The tax payable under this Part by an individual on the individual’s taxable income for a taxation year is equal to the aggregate of
(a)  15% of the lesser of $42,705 and the individual’s taxable income for that year;
(b)  20% of the amount by which the lesser of $85,405 and the individual’s taxable income for that year exceeds $42,705;
(c)  24% of the amount by which the lesser of $103,915 and the individual’s taxable income for that year exceeds $85,405; and
(d)  25.75% of the amount by which the individual’s taxable income for that year exceeds $103,915.
1972, c. 23, s. 563; 1975, c. 22, s. 209; 1978, c. 26, s. 134; 1986, c. 15, s. 113; 1986, c. 72, s. 10; 1989, c. 5, s. 102; 1997, c. 85, s. 118; 2001, c. 51, s. 46; 2004, c. 21, s. 189; 2005, c. 1, s. 145; 2009, c. 5, s. 258; 2015, c. 21, s. 269; 2017, c. 29, s. 118.
750. The tax payable under this Part by an individual on the individual’s taxable income for a taxation year is equal to the aggregate of
(a)  16% of the lesser of $37,500 and the individual’s taxable income for that year;
(b)  20% of the amount by which the lesser of $75,000 and the individual’s taxable income for that year exceeds $37,500;
(c)  24% of the amount by which the lesser of $100,000 and the individual’s taxable income for that year exceeds $75,000; and
(d)  25.75% of the amount by which the individual’s taxable income for that year exceeds $100,000.
1972, c. 23, s. 563; 1975, c. 22, s. 209; 1978, c. 26, s. 134; 1986, c. 15, s. 113; 1986, c. 72, s. 10; 1989, c. 5, s. 102; 1997, c. 85, s. 118; 2001, c. 51, s. 46; 2004, c. 21, s. 189; 2005, c. 1, s. 145; 2009, c. 5, s. 258; 2015, c. 21, s. 269.
750. The tax payable under this Part by an individual on the individual’s taxable income for a taxation year is equal to the aggregate of
(a)  16% of the lesser of $37,500 and the individual’s taxable income for that year;
(b)  20% of the amount by which the lesser of $75,000 and the individual’s taxable income for that year exceeds $37,500; and
(c)  24% of the amount by which the individual’s taxable income for that year exceeds $75,000.
1972, c. 23, s. 563; 1975, c. 22, s. 209; 1978, c. 26, s. 134; 1986, c. 15, s. 113; 1986, c. 72, s. 10; 1989, c. 5, s. 102; 1997, c. 85, s. 118; 2001, c. 51, s. 46; 2004, c. 21, s. 189; 2005, c. 1, s. 145; 2009, c. 5, s. 258.
750. The tax payable under this Part by an individual on the individual’s taxable income for a taxation year is equal to the aggregate of
(a)  16% of the lesser of $27,635 and the individual’s taxable income for that year;
(b)  20% of the amount by which the lesser of $55,280 and the individual’s taxable income for that year exceeds $27,635; and
(c)  24% of the amount by which the individual’s taxable income for that year exceeds $55,280.
1972, c. 23, s. 563; 1975, c. 22, s. 209; 1978, c. 26, s. 134; 1986, c. 15, s. 113; 1986, c. 72, s. 10; 1989, c. 5, s. 102; 1997, c. 85, s. 118; 2001, c. 51, s. 46; 2004, c. 21, s. 189; 2005, c. 1, s. 145.
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